An auditor can use a number of procedures to collect audit evidence. Two main categories that are

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An auditor can use a number of procedures to collect audit evidence. Two main categories that are distinguished are risk assessment and tests of accounting information. Discuss how these two categories are related.

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Auditing Assurance And Risk

ISBN: 9780324313185

3rd Edition

Authors: W. Robert Knechel, Steve Salterio, Brian Ballou

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